Logistics Services Classified as Rental Without Ownership Transfer Under GST Notification 11/2017 at 18% Rate

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....AAR determined that the applicant's Vehicle Leasing and Logistics Management Services do not involve transfer of vehicle ownership. The services encompass comprehensive logistics support including vehicle management, maintenance, replacement, loading/unloading, and transportation. The services are classified under HSN/SAC 997319 as residual entry for leasing or rental services of goods without operator, attracting a GST rate of 18%. The classification is based on the integrated nature of services beyond mere vehicle leasing, with tax applicability determined under Notification No. 11/2017 CT (Rate).....